Company No: 06002205 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	38,709		56,096
		38,709		56,096
Current assets
Debtors	4	332,112		508,335
Cash at bank and in hand		267,465		13,773
		599,577		522,108
Creditors: amounts falling due within one year	5	( 486,526)		( 514,918)
Net current assets		113,051		7,190
Total assets less current liabilities		151,760		63,286
Creditors: amounts falling due after more than one year	6	( 28,742)		( 48,885)
Net assets		123,018		14,401
Capital and reserves
Called-up share capital	7	205		205
Profit and loss account		122,813		14,196
Total shareholders' funds		123,018		14,401

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Comprehensive Elevator Services Limited (registered number: 06002205) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

S A O'Keeffe Director

15 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Comprehensive Elevator Services Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

33.3 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	13		12

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	152,391		152,391
Additions	1,436		1,436
At 31 March 2026	153,827		153,827
Accumulated depreciation
At 01 April 2025	96,295		96,295
Charge for the financial year	18,823		18,823
At 31 March 2026	115,118		115,118
Net book value
At 31 March 2026	38,709		38,709
At 31 March 2025	56,096		56,096

4. Debtors

	2026		2025
	£		£
Trade debtors	265,577		393,540
Amounts owed by group undertakings	6,001		64,100
Other debtors	60,534		50,695
	332,112		508,335

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	1,233		0
Trade creditors	135,589		102,274
Taxation and social security	301,812		360,245
Obligations under finance leases and hire purchase contracts	11,591		18,598
Other creditors	36,301		33,801
	486,526		514,918

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		8,552
Obligations under finance leases and hire purchase contracts	28,742		40,333
	28,742		48,885

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200
1 Ordinary B share of £ 1.00	1		1
1 Ordinary C share of £ 1.00	1		1
1 Ordinary D share of £ 1.00	1		1
1 Ordinary E share of £ 1.00	1		1
1 Ordinary F share of £ 1.00	1		1
	205		205